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TAXPAYER ANNUAL
LOCAL EARNED INCOME TAX RETURN
CLGS-32-1 (10-18)
You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes. Contact your Tax Ofcer.
DATES LIVING AT EACH ADDRESS
STREET ADDRESS (No PO Box, RD or RR) CITY OR POST OFFICE STATE ZIP
/ / TO / /
/ / TO / /
e-le at www.KeystoneCollects.com
Tax Year
If you moved during the tax year, le one return for each municipality. Use Part-Year Resident Schedule on back to calculate income and taxes for each return (enter PSD Code for each jurisdiction).
www.KeystoneCollects.com
DAYTIME PHONE NUMBER RESIDENT PSD CODE
EXTENSION REQUEST
FORM
see Instructions A5
Download form at www.KeystoneCollects.com
AMENDED RETURN
The calculations reported in the rst column MUST pertain to the name
printed in the column, regardless of which spouse appears rst.
Combining income is NOT permitted.
USE ONLY BLACK OR BLUE INK TO COMPLETE THIS FORM
Single
Married, Filing Jointly
Married, Filing Separately
disabled disabled
deceased deceased
homemaker homemaker
unemployed
unemployed
student
student
military
military
retired
retired
If you had NO EARNED INCOME
check the reason why:
If you had NO EARNED INCOME
check the reason why:
1. Gross compensation as reported on W-2(s) (enclose W-2s) .......................................
2. Unreimbursed Employee Business Expenses (enclose PA Schedule UE) ..............
3. Other Taxable Income (see Instructions; enclose supporting documents) .....................
4. Total Taxable Income (subtract Line 2 from Line 1 and add Line 3) .................................
5. Net Prots (enclose PA Schedules) .............................................................................................
NON-TAXABLE S-CORP
earnings check this box
(enclose S-Corp Schedule)
6. Net Loss (enclose PA Schedules) .................................................................................................
7. Total Taxable Net Prot (subtract Line 6 from Line 5; if less than zero, enter zero) .....
8. Total Taxable Income and Net Prot (add Line 4 and Line 7) .........................................
9. Tax Liability (Line 8 multiplied by ) .................................................
10. Local Income Tax Withheld (may not equal W-2; see Instructions) .................................
11. Quarterly and Extension Payments/Credit From Previous Year .............................
12. Credits: Out-of-State, Philadelphia and Act 172 (enclose supporting documents)
13. PAYMENTS and CREDITS (add Lines 10, 11, and 12) .....................................................
14. Refund: enter if $2 or more; or select credit option in Line 15 .................................
15. Credit to Taxpayer/Spouse if $2 or more, apply credit as follows ....................................
Credit to next year
Credit to spouse
16. TAX BALANCE DUE (Line 9 minus Line 13 ) .........................................................................
17. Penalty after April 15 (multiply Line 16 by ____ x number of months late) .....................
18. Interest after April 15 (multiply Line 16 by 0.0033 x number of months late)..................
19. TOTAL PAYMENT DUE (add Lines 16, 17 and 18) ...........................................................
Spouse’s Social Security #
Social Security #
Do not photocopy or print more than one W-2 or Form 1099 on the same page.
Under penalties of perjury, I (we) declare that I (we) have examined this information,
including all accompanying schedules and statements and to the best of my (our) belief, they are true, correct and complete.
YOUR SIGNATURE SPOUSE’S SIGNATURE (if ling jointly)
DATE (MM/DD/YYYY)
PREPARER’S PRINTED NAME AND SIGNATURE PHONE NUMBER
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LAST NAME, FIRST NAME, MIDDLE INITIAL SPOUSE’S LAST NAME, FIRST NAME, MIDDLE INITIAL
STREET ADDRESS (No PO box, RD or RR)
SECOND LINE OF ADDRESS
CITY OR POST OFFICE
COUNTY
SCHOOL DISTRICT
MUNICIPALITYSTATE ZIP CODE
S-CORPORATION REPORT
Report passive or unearned S-Corporation income (losses)
that were reported on your PA-40 Return.
$
.0 0
$
.0 0
TAXPAYER TAXPAYER SPOUSE
PART-YEAR RESIDENT SCHEDULE
If you moved during the year use this schedule to calculate income and taxes owed to each taxing jurisdiction. File one local earned income
tax return for each PA municipality. Report separately your earned income, tax paid and tax liability for each PA municipality on each return.
Current Residence (street address) # months at this address
(municipality, State, ZIP)
PSD Code - Current Residence
Employer (1)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (months at this address) = $
Employer (2)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (months at this address) = $
Current Residence Total Income $ Total Local Tax Withheld $
Put the Total Income on Line 1 and the Tax Withheld on Line 10 of the Local Earned Income Tax Return for your current residence taxing jurisdiction.
Previous Residence (street address) # months at this address
(municipality, State, ZIP)
Employer (1)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (months at this address) = $
Employer (2)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (months at this address) = $
Previous Residence Total Income $ Total Local Tax Withheld $
Put the Total Income on Line 1 and the Tax Withheld on Line 10 of the Local Earned Income Tax Return for your previous residence taxing jurisdiction.
PSD Code - Previous Residence
LINE 10: LOCAL EARNED INCOME TAX WITHHELD WORKSHEET
Complete worksheet if you work in an area where the non-resident tax rate exceeds your home resident rate
(1)
Local Wages
W-2 Box 16
(2)
Tax Withheld
W-2 Box 19
(3)
Resident EIT Rate
Tax Form Line 9
(4)
Workplace Location
“Non-Resident”
EIT Rate
(5)
Column (4) minus
Column (3)
If less than 0 enter 0
(6)
Disallowed
Withholding Credit
Col (1) times Col (5)
(7)
Credit Allowed for
Tax Withheld
Col (2) minus Col (6)
Example
1.
2.
3.
$10,000.00 $130.00 1.25% 1.30% 0.05% $5.00 $125.00
TOTAL Enter this amount on Line 10
LINE 12: OUT-OF-STATE TAX CREDIT WORKSHEET (see Instructions)
(Credit for income tax paid to non-reciprocal states must first be applied to PA State tax. Credit for taxes paid may not exceed local resident EIT liability.)
Out-of-state income ......................................................................$
(Use figure from PA Schedule G-L)
Out-of-state tax paid .....................................................................$
(Use figure from PA Schedule G-L, Line 4.c)
PA state income tax liability ..........................................................$
(Out-of-state income x 3.07%)
Credit available against PA state tax liability ................................$
(Choose the lesser of the out-of-state tax paid and the PA state income tax liability)
Balance from PA state tax credit .............................................................. $
(subtract PA state tax liability from out-of-state tax paid)
Out-of-state income ......................................................................$
(Use figure from PA Schedule G-L)
Local Rate Multiplier (see Line 9 for local tax rate) ................................................. $
(Out-of-state income times local resident tax rate)
LOCAL EARNED INCOME TAX CREDIT FOR LINE 12 ........................................................................................ $
(Enter the lesser of the Balance from PA state tax credit and the Local Rate Multiplier on Line 12 of tax return)
A NOTE FOR RETIRED AND/OR SENIOR CITIZENS
If you are retired and are no longer receiving a salary, wages or income from a business, you may not owe an earned income tax. Social Security payments,
payments from qualied pension plans, interest and/or dividends accrued from bank accounts and/or investments are not subject to local earned income tax. If you
received an Annual Local Earned Income Tax Return, please check the “retired” box on the front of the form and return it to your tax collector. If you still receive wages
from a part-time employer or income from a business, you will need to le a return and pay the local earned income tax.
(required)
(required)
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
CLGS-32-1 (10-18)
www.KeystoneCollects.com
TAXPAYER ANNUAL
LOCAL EARNED INCOME TAX RETURN
INSTRUCTIONS
A. General Instructions
When To File: Pennsylvania residents with earned income, wages or net profi ts must fi le a local earned income tax return online or by mail
by April 15, 2019. Even if you have employer withholding or are not expecting a refund, you must still fi le a return. If using a professional
tax preparer, confi rm that the tax preparer submits your fi nal return by the statutory deadline. Late or incorrect fi ling/payment may result
in additional collection costs. Checks returned for non-suffi cient funds will be assessed a $29 bank fee. If fi ling a federal or PA Application
for Extension, see A.5 below.
Where To File: File with the local earned income tax collector serving your resident Tax Collection District. Complete the part-year
resident address fi elds only if you moved during the year. If the pre-printed address on your return is not your current address, contact your
employer to ensure your withholding information is up to date.
Effective Dates: January 1 through December 31, unless you move during the tax year, in which case you must fi le part-year residential
tax returns.
Resident PSD Code: Taxpayers are required to provide a Resident PSD (political subdivision) Code identifying where the taxpayer
resided during the year. Keystone’s
e-fi le will automatically include the PSD Code when fi ling online. Keystone includes your Resident PSD
Code on your pre-printed tax form. To locate your PSD Code, go to www.KeystoneCollects.com choose Taxpayer Resources and select
the “Find PSD Code” link on the left.
Extension: If you are requesting an extension of time to fi le, submit an Extension Request Form on or before April 15 and pay any tax due,
or you may be assessed penalty and interest. You are required to fi le the fi nal return on or before October 15 or you may be assessed a
late-fi ling fee. Do not submit the return with the extension request. Rather, file the completed return by the extension deadline.
File your extension request online at www.KeystoneCollects.com Select the
e-fi le button at the top of your screen.
Download an Extension Request/Payment Voucher form at www.KeystoneCollects.com Choose Taxpayer Resources, click on the Forms
Download link at the left and select the Application for Extension of Time to File Local Tax Return form from the menu.
Receipt/Copy: An online confi rmation or canceled
check is suffi cient proof of payment.
Penalty and Interest: If the tax is not paid when
due, penalty and interest may accrue. Penalty and
interest accrues on late-fi led fi nal returns and any
late-fi led quarterly estimates, if applicable. Late
or incorrect fi ling/payment may result in additional
collection costs. Use Line 17 and Line 18 to
calculate appropriate penalty and interest.
Round Cents to the nearest whole dollar. For
instance, amounts under 50 cents are rounded
down to the nearest whole dollar. Likewise, increase
amounts from 50 to 99 cents to the next dollar
amount.
Use Black or Blue Ink Only: Do not use pencil or
red ink when completing form.
Part-Year Returns: If you moved during the year use the Part-Year Resident Schedule (on reverse side of tax return form) to calculate
income and taxes owed for each taxing jurisdiction. Base calculations on full months; do not use fractions of a month. You must account for
the entire (12 months) the tax year. File one local earned income tax return for each municipality. Report separately your earned income,
tax paid and tax liability for each municipality on each return.
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Amended Return: When amending a PA Income Tax Return
(PA-40), you must also fi le an amended local earned income
tax return. Be sure to check the “Amended Return” box on
the Form.
Allowable Unreimbursed Employee Business Expenses: Documentation Required: Enclose copy(ies) of PA Schedule UE for each
place of employment. You may include a copy of your PA Income Tax Return (PA-40) to verify business expenses.
INSTRUCTIONS - Page 2
CLGS-32-1 (10-18)
Regulations/Line-by-Line Instructions (Include supporting schedules and documentation with tax return.)
B.
LINE 1:
Gross Compensation as reported on W-2: Use PA State Wages: W-2 Box 16 (if W-2 has PA in Box 15).
In most cases, PA calculates state taxable wages based on W-2 Box 5 (Medicare Wages), plus W-2 Box 10 (Dependent Care Benefi ts,
if any), minus the amount(s) in W-2 Box 12 (Code C and/or Code Y only; if zero, then use fi gure from Box 5). If you are claiming out-of-
state tax credits, calculate PA taxable wages using the above formula. Do not use the fi gure in W-2 Box 1.
Note: If the calculation of PA state wages differs from the state wages listed on your PA W-2 in Box 16, use the above formula to report
wages on Line 1 of the tax form and notify your employer; do not use the figure listed on your PA W-2 in Box 18 to report taxable wages
on Line 1 of the tax form. If the calculation of PA state wages differs from the state wages listed on your PA W-2 in Box 16, due to
restricted stock units, use state wages Box 16 and include supporting documentation.
Documentation Required: Enclose Form W-2 and any other form indicating compensation received. Do not photocopy or print more than
one W-2 on the same page. Do not staple.
Taxable Income Includes: Salaries, wages, commissions, bonuses, tips, stipends, fees, incentive payments, employee contributions
to retirement accounts, compensation drawing accounts (if amount received as a drawing account exceeds the salary or commission,
the tax is payable on the amount received. If the employee subsequently repays to the employer any amount not in fact earned, reduce
the income figure accordingly), jury duty pay, military pay for services other than active duty, sick pay (if employee received a regular
salary during period of sickness or disability by virtue of agreement of employment), and taxes assumed by the employer. Restricted
stock units are taxable at time of vesting. Benefi ts accruing from employment (such as: annual leave, vacation, holiday, separation,
sabbatical leave, dependent care benefits and compensation received in the form of property), shall be taxed at fair market value at the
time of receipt. Deferred compensation typically is taxable at the time and place of receipt, unless taxed previously. Some forms of early
withdrawal from retirement programs are taxable (use cost-recovery method; submit PA Schedule W-2S). Stock options are taxable at
the time of exercise. Refer to the PA Department of Revenue regulations regarding taxable compensation. This list is not exhaustive.
Contact your professional tax preparer with questions.
Non-Taxable Income Includes: Social Security benefi ts, Unemployment Compensation, public assistance, alimony, child support, death
benefi ts, gifts, interest, dividends, boarding and lodging for convenience of employer, lottery winnings, Supplementary Unemployment
benefi ts, capital gains (capital or business losses may not be used as a deduction against other taxable income), disability benefi ts
(periodical payments received by an individual under a disability insurance plan), active military service and summer encampment
(provide orders; include leave and earnings statement), personal use of company cars, cafeteria plans, and clergy housing allowance.
Some forms of payments from pensions and individual retirement programs (such as: Keogh, Tax Shelter Annuity, IRA and 401K) are
not taxable. Refer to the PA Department of Revenue regulations regarding taxable compensation. This list is not exhaustive. Contact
your professional tax preparer with questions.
LINE 2:
Other Taxable Income: Include income from work or services performed, which has not been included on Line 1 or Line 5. Include
supporting documentation, such as Form 1099. Legible copies accepted. Do not copy or print more than one Form 1099 on the same
page. Do not include interest, dividends, capital gains, or other non-taxable income.
LINE 3:
Total Taxable Income: Subtract Line 2 from Line 1 and add Line 3.LINE 4:
LINES 5 and 6: Net Profit/Net Loss From Business: Use Line 5 for profi t and Line 6 for loss.
A taxpayer may not offset a business loss against Gross Compensation as Reported on W-2 (Line 1). Passive or unearned income
from an S-Corporation is not taxable and loss is not deductible, and no amount should be entered (check box on Line 5). Pass-through
earned income is taxable. A taxpayer may offset a loss from one business entity against a net profi t from another business entity.
Documentation Required: Enclose copy of Schedule(s) C, E, F, K-1 or RK-1, if applicable. Legible copies accepted. Do not photocopy
or print more than one Form or Schedule on the same page. Do not staple.
Total Taxable Net Profit: Subtract Line 6 from Line 5; if less than zero, enter “0”.LINE 7:
Total Taxable Income and Net Profit: Add Line 4 and Line 7.LINE 8:
Tax Liability: Multiply Line 8 by local earned income tax rate.
Visit www.KeystoneCollects.com
to fi nd the rate for your taxing jurisdiction
.
Select the Taxpayer Resources tab and then click the “Find Municipality” link on the left. e-fi le automatically calculates the rate for you.
LINE 9:
Local Income Tax Withheld: Enter local tax withheld, as shown on your PA W-2 (Box 19). unless you work in Philadelphia or in an
out-of-state municipality that imposes a local income tax (if this is the case, see Instructions for Line 12).
LINE 10:
www.KeystoneCollects.com
Non-resident (workplace location) tax. Do not enter the entire amount from Box 19 if your workplace location jurisdiction’s “non-resident”
tax rate is higher than the resident tax rate where you live. By law your employer must withhold the higher of the two rates. If the
workplace location (“non-resident”) tax rate is higher than the tax rate where you live, complete the “Local Earned Income Tax Withheld”
worksheet on the back of the Final Return Form to determine the amount of the tax withholding you may enter on Line 10.
Philadelphia or out-of-state withholdings: If the tax was withheld to Philadelphia, to a state other than Pennsylvania, and/or to an
out-of-state municipality that imposes a local income tax, enter applicable amount on Line 12, as allowed by law. See instructions for
Line 12.
File online. Use
e-fi le to automatically enter the correct fi gure on Line 10
CLGS-32-1 (10-18)
LINE 12:
Credits: Out-of-State, Philadelphia and Act 172 (Active volunteer firefighter and volunteer EMT municipal credit)
Documentation Required: W-2(s) showing out-of-state withholding and Schedule G-L; or W-2(s) showing out-of-state withholding and
out-of-state non-resident return.
Credit for income tax paid to non-reciprocal states must fi rst be applied to Pennsylvania state income tax liability. Remaining
credit may be used to offset local earned income tax liability, limited to the local EIT rate multiplied by the out-of-state wages.
To calculate credit, complete the Out-of-State Tax Credit Worksheet on the back of the return form. Wage earners must use
fi gure in W-2 Box 5 (Medicare Wages) plus W-2 Box 10 (Dependent Care Benefi ts, if any). Subtract any amount included
in W-2 Box 12 (Code C and/or Code Y). Do not use the fi gure in W-2 Box 1. For further guidance, see Frequently Asked
Questions at www.KeystoneCollects.com
Income tax deductions and exemptions differ among the various states. As such, the taxable income fi gure may likewise vary
from state to state. The same items of income must be subject to both local earned income tax and the out-of-state tax. In PA,
a tax credit is allowed only against that earned income subject to tax in another state and in PA.
Reciprocity Rule: No credit is given for state income taxes paid on wages to states that reciprocate with the Commonwealth of
Pennsylvania. These states are: Maryland, New Jersey, Ohio, Virginia, West Virginia and Indiana.
(1)
Credit for income tax paid to another state or political subdivision, including Philadelphia, may not: (1) exceed total local
earned income tax liability, (2) be transferred to a spouse, or (3) be applied to next year’s tax liability.
(2) Credit for income taxes paid to political subdivisions located in states outside of Pennsylvania or for wage taxes paid to
Philadelphia may be taken directly against local earned income tax liability.
(3)
In calculating your income taxes paid to another state or political subdivision, note that the same items of income must be
subject to both your local earned income tax and the out-of-state tax.
(4)
Example: If wages/net profi ts subject to tax in another state total $50,000 (use fi gure from PA Schedule G-L), and if these wages/net profi ts were
taxed by the non-reciprocal state at 5%, the total out-of-state tax is $2,500 (use fi gure from PA Schedule G-L, Line 4.c). Apply out-of-state credit
fi rst against PA state income tax liability. Any remaining credit may be applied against local tax, but credit may not exceed local tax liability. In this
example, if the local resident tax is 1%, the taxpayer has a maximum of $500 available to credit against local tax, as illustrated below.
Out-of-state wages/net profi ts ....................................................................... $50,000.00
(Use fi gure from PA Schedule G-L)
Out-of-state tax paid ........................................................................................ $2,500.00
(Use fi gure from PA Schedule G-L, Line 4.c)
PA state income tax liability ............................................................................. $1,535.00
($50,000 x 3.07%)
Credit available against PA state tax liability ................................................... $1,535.00
(Choose the lesser of the out-of-state tax paid and the PA state income tax liability)
Balance from PA state tax credit ....................................................................................$965.00
(Subtract out-of-state tax paid from PA income tax liability; $2,500 minus $1,535)
Out-of-state income ....................................................................................... $50,000.00
(Use fi gure from PA Schedule G-L)
Local rate multiplier ........................................................................................................$500.00
(Out-of-state income times PA local tax rate on Line 9 of preprinted return; here: $50,000 x 1%)
Local Earned Income Tax Credit for Line 12 ...................................................................................................................... $500.00
(Enter the lesser of the Balance from PA state tax credit and the Local rate multiplier on Line 12)
Credit for tax paid out of state may not be transferred to spouse or applied to next year’s tax liability
www.KeystoneCollects.com
(5)
INSTRUCTIONS - Page 3
Quarterly and Extension Payments/Credit From Previous Tax Year: List quarterly estimated payments made to date for the
appropriate fi ling year. Do not take credit for penalty or interest amounts that may have been imposed on quarterly payments submitted
after the statutory due date(s). Include any tax credit from previous year AND any additional payments made for the fi ling year, including
amount paid when requesting an extension.
LINE 11:
NOTE: Self-employed taxpayers who expect to report net profi ts, or taxpayers with earnings not subject to employer withholding must
report and timely pay quarterly estimate tax payments (for example: U.S. government employees or those who work out of state; see
reciprocity rules - Line 12). Pay online with e-fi le, or use Quarterly Estimate Earned Income Tax Vouchers.
Credit for Tax Paid to an out-of-state municipality in a reciprocal state: Wage tax paid to an out-of-state municipality in a reciprocal state
may be applied directly as a credit toward PA local earned income tax liability. To calculate Gross Compensation (Line 1), use fi gure in
W-2 Box 5 (Medicare Wages) plus W-2 Box 10 (Dependent Care Benefi ts, if any). Subtract any amount included in W-2 Box 12 (Code
C and/or Code Y). Do not use the fi gure in W-2 Box 1. To calculate local credit, use fi gure in W-2 Box 18 (Local Wages earned out of
state) and multiply by PA resident local tax rate (see Line 9 of the PA taxpayer Annual Local Earned Income Tax Return). Credit cannot
exceed local tax withheld out of state from W-2 (Box 19). Credit is available only on income subject to tax in both states. Credit may
not exceed PA resident local earned income tax liability. Credit will be denied if taxpayer fails to provide supporting documentation,
including W-2 and/or other verifi cation of tax paid. Credit may not be transferred to spouse or applied to next year’s tax. Enter credit on
Line 12. Example: Taxpayer earned $50,000 in taxable wages/net profi ts in Youngstown, Ohio, and paid local Youngstown tax of $625.
Multiply the Youngstown local wages times PA local resident tax rate. (Example: $50,000 x 1% = $500.) This taxpayer enters $500 in
out-of-state local wage tax credit on Line 12. For further guidance, see Frequently Asked Questions at www.KeystoneCollects.com
www.KeystoneCollects.com
LINE 13:
LINE 14:
LINE 15:
LINE 16:
LINE 19:
When fi ling
by mail,
send to:
No Payment or Refund
Keystone Collections Group
PO Box 549
Irwin PA 15642-0549
Refund or Credit
Keystone Collections Group
PO Box 509
Irwin PA 15642-0509
Payment Enclosed
Keystone Collections Group
PO Box 529
Irwin PA 15642-0529
Include tax return and earned income tax forms only. All payments will be applied to earned income taxes.
CLGS-32-1 (10-18)
Credit for Tax Paid to Philadelphia: Wage tax paid to Philadelphia may be applied as a credit toward local earned income tax liability.
This credit will be denied if taxpayer fails to provide supporting documentation, including a W-2 and/or other verifi cation of tax paid to
Philadelphia. No refund or credit will be allowed for any overpayment made to Philadelphia. Credit cannot exceed local tax liability.
Credit may not be transferred to spouse or next year’s tax liability. Example: Taxpayer’s employer withheld $400 in Philadelphia wage
taxes, and the taxpayer’s local resident tax liability on Line 9 is $100. This taxpayer enters $100 in Philadelphia wage tax credit on Line 12.
INSTRUCTIONS - Page 4
Credit for Tax Paid to an out-of-state municipality in a non-reciprocal state: Wage tax paid to an out-of-state municipality in a non-
reciprocal state (such as Wilmington, DE or New York, NY) may be applied directly as a credit toward PA local earned income tax liability.
State income tax paid outside PA must fi rst be applied against PA state tax liability; remaining state income tax credit may be applied
against PA local tax liability. To calculate Gross Compensation (Line 1), use fi gure in W-2 Box 5 (Medicare Wages) plus W-2 Box 10
(Dependent Care Benefi ts, if any). Subtract any amount included in W-2 Box 12 (Code C and/or Code Y). Do not use the fi gure in W-2
Box 1. To calculate local credit, use fi gure in W-2 Box 18 (Local Wages earned out of state) and multiply by PA resident local tax rate
(see Line 9 of the PA taxpayer Annual Local Earned Income Tax Return). Credit cannot exceed local tax withheld out of state from W-2
(Box 19). Credit is available only on income subject to tax in both states. Credit may not exceed PA resident local earned income
tax liability. Credit denied without supporting documentation. Credit may not be transferred to spouse or applied to next year’s tax.
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Act 172 Municipal Credit for Certified Active Volunteer of a volunteer fire company or non-profit emergency medical service agency:
Where a municipal jurisdiction authorizes an earned income tax credit for active volunteers, and taxpayer is duly certifi ed by the municipal
jurisdiction to receive such credit, indicate the credit on Line 12. Credit shall not exceed the amount established by municipal ordinance
in the subject taxing jurisdiction. Credit cannot exceed municipal tax liability. Credit does not apply to school district portion of the
earned income tax. The municipal taxing authority will provide a list of certifi ed volunteers to the Tax Offi cer no later than December 31.
Example: An active volunteer’s wages/net profi ts subject to local earned income tax total $120,000. This taxpayer’s resident municipal tax rate
is 0.5%, the school district’s rate is 0.5%, for a total of 1% (see Line 9 of tax return). This taxpayer’s total local income tax liability is $1,200
($120,000 x 1% = $1,200). The portion subject to the Act 172 credit for this taxpayer is $600 ($120,000 x 0.5% = $600). If the municipality sets
a maximum fl at dollar credit of $500 in its ordinance, this taxpayer would qualify for a $500 credit.
Wages/net profi ts subject to earned income tax ........................................................................ $120,000.00
Total earned income tax liability.....................................................................................................$1,200.00
(wages/net profi ts x 1%)
Subtract school district portion of earned income tax liability ..........................................................($600.00)
(0.5% not subject to Act 172 credit)
Municipal EIT of 0.5% ......................................................................................................................................................... $600.00
Credit limit set by local ordinance ....................................................................................................................................... $500.00
(In this example)
Act 172 Credit for Line 12 ............................................................................................................................................................................$500.00
(Enter the lesser of municipal EIT and the Credit limit set by local ordinance)
Payments and Credits: Enter the sum of Line 10, Line 11 and Line 12.
Refund: If the amount on Line 13 is $2 or more than the amount on Line 9, choose one of the following options.
Refund entire amount of the overpayment (Line 14); or
Apply entire amount of the overpayment to next year’s tax (Line 15); or
Apply entire amount of the overpayment to spouse’s current-year tax (Line 15); or
Apportion overpayment between next year’s tax and spouse’s current-year tax (Line 15).
Leave Line 14 blank if claiming a credit on Line 15. Tax offi cer will issue Form 1099 to the federal government for any credit or refund
exceeding $10. If the tax overpayment is less than $2, no refund or credit will be issued.
Credit:If the amount on Line 13 is $2 or more than the amount on Line 9, taxpayer may split the amount of the overpayment between
next year’s tax liability and spouse’s current-year tax. Tax offi cer will issue Form 1099 to the federal government for any credit or refund
exceeding $10. If the tax overpayment is less than $2, no refund or credit will be issued.
Tax Balance Due: If Tax Liability (Line 9) is greater than Payments and Credits (Line 13), enter amount of tax due. If Balance Due is
less than $1 enter “0”.
LINES 17 and 18: Penalty and Interest: Penalty and interest accrue on late-fi led fi nal returns, late-fi led quarterly estimates,
and late-fi led extension payments. Late or incorrect fi ling/payment may result in additional collection costs if (i) less than 90% of
quarterly tax liability for the current tax year remains unpaid by the end of the fourth-quarter fi ling deadline, or (ii) the taxpayer has not
made four equal and timely estimate payments totaling 100% of prior tax year liability.
Total Payment Due: Enter the sum of Line 16, Line 17 and Line 18. If less than $1 enter “0”. If $1 or more, make check payable to
Keystone Collections Group and enclose check with return.
W-2 and/or supporting schedules must be enclosed with tax return (Do Not Staple)
Do not copy or print more than one Form W-2 or Form 1099 on the same page
All payments will be applied to earned income taxes • All tax returns are subject to audit and review
Make check payable to Keystone Collections Group
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Eitr 2018 Tax Schedules (ITR Form Page 2).indd

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Completed 11 July 2020

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